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[Cites 0, Cited by 0] [Section 8(3)] [Section 8] [Entire Act]

State of Punjab - Subsection

Section 8(3)(c) in Punjab State Development Tax Act, 2018

(c)If the employer fails to comply with the terms of the notice, or if in the opinion of the designated officer the accounts and papers are incorrect or incomplete or unreliable, the said designated officer shall, after such inquiry as he deems fit or otherwise, assess the tax due, to the best of his judgment.